Important Keyword: F. No. S-31011/25/2017-ST-I-DOR, Notification No. 12/2017 – Union Territory Tax, Rule 46 UTGST Act 2017.
[F. No. S-31011/25/2017-ST-I-DOR]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939
Notification No. 12/2017 – Union Territory Tax
Table of Contents
GST: [To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Chandigarh) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by them under the said notification:
Table
| Serial Number | Turnover | Number of Digits of Harmonised System of Nomenclature Code |
| (1) | (2) | (3) |
| 1. | Less than one crore fifty lakhs rupees | Nil |
| 2. | More than one crore fifty lakhs rupees but less than five Crores rupees | 2 |
| 3. | Five Crores rupees and above | 4 |
2. This notification shall come into force with effect from the 1st day of July, 2017.
(S.R. MEENA)
Under Secretary to the
Government of India
Official Income Tax Return filing website: https://incometaxindia.gov.in/
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